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Hrblock tax 5. Hrblock tax Ministers and Church Employees Table of Contents Alternative Limit for Church Employees Changes to Includible Compensation for Most Recent Year of ServiceChanges to Includible Compensation Changes to Years of Service Self-employed ministers and church employees who participate in 403(b) plans generally follow the same rules as other 403(b) plan participants. Hrblock tax This means that if you are a self-employed minister or a church employee, your MAC generally is the lesser of: Your limit on annual additions, or Your limit on elective deferrals. Hrblock tax For most ministers and church employees, the limit on annual additions is figured without any changes. Hrblock tax This means that if you are a minister or church employee, your limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or Your includible compensation for your most recent year of service. Hrblock tax Although, in general, the same limit applies, church employees can choose an alternative limit and there are changes in how church employees, foreign missionaries, and self-employed ministers figure includible compensation for the most recent year of service. Hrblock tax This chapter will explain the alternative limit and the changes. Hrblock tax Who is a church employee? A church employee is anyone who is an employee of a church or a convention or association of churches, including an employee of a tax-exempt organization controlled by or associated with a church or a convention or association of churches. Hrblock tax Alternative Limit for Church Employees If you are a church employee, you can choose to use $10,000 a year as your limit on annual additions, even if your annual additions computed under the general rule is less. Hrblock tax Total contributions over your lifetime under this choice cannot be more than $40,000. Hrblock tax Changes to Includible Compensation for Most Recent Year of Service There are two types of changes in determining includible compensation for the most recent year of service. Hrblock tax They are: Changes in how the includible compensation of foreign missionaries and self-employed ministers is figured, and A change to the years that are counted when figuring the most recent year of service for church employees and self-employed ministers. Hrblock tax Changes to Includible Compensation Includible compensation is figured differently for foreign missionaries and self-employed ministers. Hrblock tax Foreign missionary. Hrblock tax If you are a foreign missionary, your includible compensation includes foreign earned income that may otherwise be excludable from your gross income under section 911. Hrblock tax If you are a foreign missionary, and your adjusted gross income is $17,000 or less, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not in excess of $3,000. Hrblock tax You are a foreign missionary if you are either a layperson or a duly ordained, commissioned, or licensed minister of a church and you meet both of the following requirements. Hrblock tax You are an employee of a church or convention or association of churches. Hrblock tax You are performing services for the church outside the United States. Hrblock tax Self-employed minister. Hrblock tax If you are a self-employed minister, you are treated as an employee of a tax-exempt organization that is a qualified employer. Hrblock tax Your includible compensation is your net earnings from your ministry minus the contributions made to the retirement plan on your behalf and the deductible portion of your self-employment tax. Hrblock tax Changes to Years of Service Generally, only service with the employer who maintains your 403(b) account can be counted when figuring your limit on annual additions. Hrblock tax Church employees. Hrblock tax If you are a church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Hrblock tax Self-employed minister. Hrblock tax If you are a self-employed minister, your years of service include full and part years during which you were self-employed. Hrblock tax Prev Up Next Home More Online Publications
The Hrblock Tax
Hrblock tax Publication 524 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Hrblock tax Tax questions. Hrblock tax Useful Items - You may want to see: Reminders Future developments. Hrblock tax For the latest information about developments related to Publication 524, such as legislation enacted after it was published, go to www. Hrblock tax irs. Hrblock tax gov/pub524. Hrblock tax Photographs of missing children. Hrblock tax The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Hrblock tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Hrblock tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Hrblock tax Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled. Hrblock tax This publication explains: Who qualifies for the credit for the elderly or the disabled, and How to figure the credit. Hrblock tax You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Hrblock tax Comments and suggestions. Hrblock tax We welcome your comments about this publication and your suggestions for future editions. Hrblock tax You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Hrblock tax NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Hrblock tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Hrblock tax You can send your comments from www. Hrblock tax irs. Hrblock tax gov/formspubs/. Hrblock tax Click on “More Information” and then on “Comment on Tax Forms and Publications”. Hrblock tax Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Hrblock tax Ordering forms and publications. Hrblock tax Visit www. Hrblock tax irs. Hrblock tax gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Hrblock tax Internal Revenue Service 1201 N. Hrblock tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Hrblock tax If you have a tax question, check the information available on IRS. Hrblock tax gov or call 1-800-829-1040. Hrblock tax We cannot answer tax questions sent to either of the above addresses. Hrblock tax Useful Items - You may want to see: Publication 554 Tax Guide for Seniors Form (and instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled See How To Get Tax Help , near the end of this publication, for information about getting this publication and form. Hrblock tax Prev Up Next Home More Online Publications